Tax Season – Who Claims the Kids?

The answer is the custodial parent but the definition of who is the custodial parent may vary between the courts and the IRS.

No one likes paying taxes, but it is just one of those facts of life. The only plus side to tax season is the tax return. So, who gets to claim the children when the tax man comes knocking? The answer is the custodial parent. However, the definition of who is the custodial parent may vary between the courts and the IRS.

Determining Who Claims the Kids

As stated above, defining who the IRS considers the custodial parent is critical. According to the Internal Revenue Code (IRC), the parent who has the child most of the year is the custodial parent. Even if the father is designated as the custodial parent by the courts, if the mother is the one the child lives with more days of the year, she is considered the custodial parent by the IRS.

Continuing with the above example, let us presume the father was given the right to claim the children on his taxes through his settlement agreement. How does he get around the IRS’ classification of the mother as the custodial parent? In this case, the mother must fill out IRC Form 8332 and give the father a written waiver to file for tax credits through the children. Though the court can place an order to compel the mother to file Form 8332, the IRS is not compelled to obey this order. This was purposely done to remove the IRS from civil matters.

Tax season comes every year. Ensure that your agreed-upon tax exemptions are protected. Contact your trusted Saint Louis family attorney if your spouse fails to file Form 8332 with the IRS. Through your Missouri lawyer, you can know what actions to take with the courts to be sure your settlement agreement is respected and maintained.

Contact Your St. Louis Family Law Attorney

At The Betz Law Firm, we are committed to guiding our clients through the court process with the same level of professionalism that we would wish for our family members. We are aware of the trust our client’s place in us with the future of their family, and we strive daily to earn it. Feel free to contact our law firm to discuss your case today.